[Luc]

It's even better - in Belgium you can avoid even the 3% gift tax by simply donating the money AND not dying within 3 years (if you do, however, the donation then gets taxed as if it were part of the inheritance, so it may be worth just paying the gift tax).

[indemnity]

In New Zealand you can gift “people for whom you have natural love & affection” any sum and it will not be taxed.

$1k, $100k, $100MM, any amount.

A recent (2011) policy change, remains to be seen how it will play out.

[charlesdm]

This is not possible for all assets, but yes.

[Luc]

Yes, 'money'. Not real estate.